# Pub. L. 86-440: changes to the Internal Revenue Code

1960-04-22, 74 Stat. 80. Source: <https://www.govinfo.gov/link/plaw/86/public/440>.

## Legislative history

- Bill: [H.R. 6785](https://www.congress.gov/bill/86th-congress/house-bill/6785)

## § 4071: Imposition of tax

- § 4071(a): Pub. L. 86–440, § 1(a)(1), inserted “(other than laminated tires to which paragraph (5) applies)” after “other tires”.
- § 4071(a): Pub. L. 86–440, § 1(a)(2), added par. (5).